Much thanks for answering this question. I recently installed Apache 2.2 on my home machine to work as a test server and was baffled as to why I couldn't get CGI up and running. While I had considered the path as being a problem, I was confused by the various perl interpreter locations (I'm running Cygwin, thought it might want to reference that, or perhaps I needed to download an Apache specific Perl interpreter.)
I'm running W7, using Active Perl for my interpreter. If you're in the same boat, just search for "Perl.exe" and use that as the header. Mine ended up being:
#!"C:\Perl64\bin\perl.exe"
Thanks again!